Exercitation ullamco laboris nis aliquip sed conseqrure dolorn repreh deris ptate velit ecepteur duis.
Exercitation ullamco laboris nis aliquip sed conseqrure dolorn repreh deris ptate velit ecepteur duis.
It is a tax charged on a company’s total income sources at the end of the company’s accounting income year.
Companies pay tax on their business and investment income also known as gains and profits, which does not include expenses made to obtain the income.
Item | Rate% |
---|---|
Income of a Trust | 25 |
Company principally engaged in the hotel industry | 22 |
Company engaged in the export of non- traditional exports | 8 |
Financial institutions from loans granted to farming enterprises | 20 |
Financial institutions from loans granted to a leasing company | 20 |
Manufacturing companies located in regional capitals (except Accra & Tema) | 18.5 |
Manufacturing companies located outside Accra, Tema and the regional capitals | 12.5 |
Free Zone Enterprises after 10 years tax holiday (on domestic sales) | 25 |
Free Zone Enterprises after 10 years tax holiday (on export of goods and services) | 15 |
Petroleum income tax | 35 |
Mineral income tax | 35 |
Item | Rate% |
---|---|
Income of a Trust | 25 |
Company principally engaged in the hotel industry | 22 |
Company engaged in the export of non- traditional exports | 8 |
Financial institutions from loans granted to farming enterprises | 20 |
Financial institutions from loans granted to a leasing company | 20 |
Manufacturing companies located in regional capitals (except Accra & Tema) | 18.5 |
Manufacturing companies located outside Accra, Tema and the regional capitals | 12.5 |
Free Zone Enterprises after 10 years tax holiday (on domestic sales) | 25 |
Free Zone Enterprises after 10 years tax holiday (on export of goods and services) | 15 |
Petroleum income tax | 35 |
Mineral income tax | 35 |
Item | Rate% |
---|---|
Agro processing business conducted wholly in the country for the first five (5) years | 25 |
Cocoa-by product business wholly in the country for the first five (5) years. | 25 |
Tree crop farming for the first ten (10) years | 25 |
Cash crops or livestock( excluding cattle) for first 5 years | 25 |
Cattle farming for first 10 years | 25 |
Waste processing business for first 7 years | 25 |
Income derived from a certified low cost housing company low cost housing company | 25 |
Item | Rate% |
---|---|
Accra and Tema | 15 |
Other regional capitals outside Tema and Accra | 12.5 |
Outside, Accra, Tema and other regional capitals | 10 |
The three northern regions | 5 |
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